When is the due date to file Form 1120?
792 views | Last modified 12/7/2023 7:39:48 AM EST | Added by ExpressExtension Team

Generally, all domestic corporations (Excluding Forms 1120-S and 1120-C) must file form 1120 by the 15th day of the 4th month after the end of its tax year.  This includes,

• A corporation following the calendar tax year (April 15, 2024)
• A corporation with a fiscal year ending on any month except June 30.
• A new corporation filing a short-period return
• A corporation that has dissolved and filed a final return 

Note: S corporations, Partnerships, and all C-corporations with a fiscal tax year ending June 30 must file the tax return (the 1120S, 1065) by the 15th day of the 3rd month after the end of its tax year.  However, taxpayer filing Form 1120-POL, whose tax period ends on June 30, 2024, is due by October 15, 2024, and not September. 

In addition to this, a corporation with a short tax year ending anytime in June must file the form by the 15th day of the 3rd month after the end of its tax year. 

In case you're an S corps or partnership following the calendar tax year and need additional time to file your income tax return after the regular due date, file Form 7004 to the IRS on March 15, and the last day for C corps to file for an extension is April 15. This gives you an automatic 6-month time to file your income tax return.